http://www.legislation.gov.uk/ukpga/1988/1/section/574
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART XIII MISCELLANEOUS SPECIAL PROVISIONS
C1CHAPTER VI OTHER PROVISIONS
Annotations:
Modifications etc. (not altering text)
Relief for losses on unquoted shares in trading companies
574 Relief for individuals.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt 13 Ch. 6: ss. 573, 575 and 576 transposed to Pt. 13 Ch. 5A (6.4.2007 with effect in accordance with s. 1034(1) of the affecting Act) by Income Tax Act 2007 (c. 3), Sch. 1 paras. 117(3), 119(7), 120(7) (with Sch. 2)